TMI Blog2012 (12) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... o agents is admissible. M/s. Cadila Healthcare Ltd. vs. CCE, Ahmedabad (2009 (8) TMI 172 - CESTAT, AHMEDABAD) the clearing and forwarding agents services is eligible for cenvat credit of service tax & in case of M/s. Nilkamal Crates and Bins vs. CCE, Vapi (2010 (2) TMI 232 - CESTAT, AHMEDABAD) credit of service tax under business auxiliary services or commission on export sales was held admis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not related to manufacturing activities. Proceedings were initiated against the appellant which has resulted in the impugned order wherein the Cenvat Credit availed by the appellant has been demanded with interest and penalty has been imposed under rule 15 of Cenvat Credit Rules, 2004. 2. The learned Counsel for the appellant submitted that the issue is no more res-integra. The Tribunal has take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss activities and specified categories would be admissible. In case of M/s. Lanco Industries Ltd. vs. CCE, Tirupathi - 2010 (17) STR 356 (Tri.-Bang.) it was held that the credit of service tax paid on commission to agents is admissible. Therefore the credit of service tax availed on the services of overseas commission agents cannot be denied. In the case of M/s. Cadila Healthcare Ltd. vs. CCE, Ahm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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